JUDGMENT : Hon’ble Alok Singh, J. (Oral) Feeling aggrieved by the order dated 07.04.2012, passed by Addl. District Magistrate, Nainital, Annexure No. 2 to the Writ Petition, whereby petitioner was asked to pay Rs. 7,500/- towards the entertainment tax and penalty of Rs. 10,000/-. Petitioner has approached this Court by way of present writ petition. 2. Brief facts of the present case, inter alia, are that vide Government Order dated 28.03.2003, Annexure No. 3 to the Writ Petition, the Government of Uttarakhand was pleased to issue certain guidelines for holding aero sports-adventure sports within the State of Uttarakhand, directing all the District Magistrates, how to permit aero sports-adventure sports within their respective jurisdiction. Petitioner undertook training programme of test flight/paragliding from October, 2011 to December, 2011 in Mukteshwar, District Nainital. 3. Petitioner charged Rs. 2,500/- from the sportsman/person who has undergone paragliding training programme per flight. Learned Addl. District Magistrate was pleased to impose entertainment tax @ Rs. 500/- per flight for total 15 flights of Rs. 7,500/- and further was pleased to impose penalty of Rs. 10,000/- against the petitioner. 4. The sole question involved in the present writ petition is as to whether to undertake paragliding training programme, trainer can be levied with entertainment tax? 5. “Entertainment” is defined under Section 2 (g) of the U.P. Entertainments and Betting Tax Act, 1979, which reads as under:- “‘entertainment’ includes any exhibition, performance, amusement, game, sport or race (including horse race) to which persons are admitted for payment and in the case of cinematography exhibitions, includes exhibition of news-reels, documentaries, cartoon, advertisement shorts or slides, whether before or during the exhibition of a feature film or separately. [It also includes any activity notified as entertainment by the State Government from time to time]” 6. Bare perusal of Section 2 (g) would demonstrate that Entertainment shall include any exhibition, performance, amusement, game, sport or race (including horse race) to which persons are admitted for payment and in the case of cinematography exhibitions includes exhibition of news reels, documentaries, cartoons, advertisement shorts or slides, wherefrom or during the exhibition of feature film or separately. 7. Here we are not concerned with the cinematography exhibition and we are concerned, as to whether paragliding sport amounts to entertainment or in other words entertainment tax can be levied and recovered from the person, who is providing training to the trainees for paragliding. 7. Here we are not concerned with the cinematography exhibition and we are concerned, as to whether paragliding sport amounts to entertainment or in other words entertainment tax can be levied and recovered from the person, who is providing training to the trainees for paragliding. Having perused sub-clause (g) of Section 2, I have absolutely no hesitation to hold sine quo none to attract sub-clause (g) of Section 2 is that a person should be admitted for payment to watch exhibition, performance, amusement, game, sport or race. In other words, entertainment tax is never levied on the performers for example on the jockeys, who perform horse races, however, entertainment tax is always levied on the persons or on the organizers who have admitted a person to watch the race, horse race or game. 8. Admission to an entertainment is defined under Clause (a) of Section 2 which reads as under:- “ ‘admission to an entertainment’ includes admission to any place in which[ the entertainment is held or any place wherefrom entertainment is provided by means of the cable television network or Direct to Home service or any other emerging transmission by whatever name called]”. 9. Admission to an entertainment includes admission to any place in which the entertainment is held or any place wherefrom entertainment is provided by means of the cable television network or Direct to Home service. Sub clause (a) of Section 2 also says that admission to an entertainment means, admission to any place in which entertainment is being held by another person. If we read clause (g) and clause (a) of Section 2 together- entertainment tax can be imposed for permitting the spectator to come and watch the sports activities or entertainment which is being held or performed by another. 10. Here in the present case, the trainees are undergoing training for the paragliding and the training part was provided by the petitioner, training can never be held as entertainment. After getting the training, if paragliding is held in a particular place, wherein, spectators are permitted to watch the paragliding performance then entertainment tax perhaps can be levied against the spectators or the organizers. Therefore, imposition of the entertainment tax against the petitioner providing training or guidance to the trainees who are interested in paragliding does not amount to entertainment. 11. Consequently, petition succeeds and is hereby allowed. The impugned order dated 07.04.2012 is hereby quashed.